Module 2 of 9 · A1 · Which aluminium goods are covered
4.Only direct emissions count for aluminium
All aluminium goods are in Annex II of the CBAM Regulation, which means only direct emissions count:
- Counted: CO2 from fuels, anodes and flue gas treatment; PFCs (CF4, C2F6) from primary smelting; emissions from heat or cooling used.
- Not counted: indirect emissions from the electricity you use.
In the transitional period (2023-2025) aluminium producers also reported indirect emissions. Older material that asks for them is out of date for 2026 onwards.
KEY For a smelter this is a big difference. Electricity is the main input to electrolysis, but it sits outside the CBAM number. What counts is anode carbon, fuels and PFCs from anode effects. You do not need to monitor electricity for CBAM, though you may for other reasons.
Sources: REG Art 7(1), Annex II; MA Art 3(2); G5e §2.2.1 p.8-9, §2.2.3.1 p.14, §3.1.1 p.18-19, §4 p.26; FS-AL p.2.